as pointed out above you can get the image here
http://www.world-of-satellite.com/sh...-OE3-0-Release
Format a USB stick to FAT32.
download the image and extract it with winrar etc.
copy the folder vuplus from the archive including all it's contents directly to the formatted USB stick.
power off the receiver from the rear power switch.
place the USB stick into one of the USB ports
power on the receiver pressing the ( - ) button on receiver when asked ( i think it's - off the top of my head but it will tell you on the Display which button to press).
if all goes well you will see the progress of the flash on the display, and once done it will tell you to remove the stick and reboot. if you dont get this message it may be either that the stick is not being recognized or that you did not press the button in time.